{"id":69879,"date":"2023-11-22T15:25:35","date_gmt":"2023-11-22T07:25:35","guid":{"rendered":"https:\/\/naipnews.naipo.com\/?p=69879"},"modified":"2026-08-12T16:01:26","modified_gmt":"2026-08-12T08:01:26","slug":"%e6%b4%bb%e5%8c%96%e4%b8%93%e5%88%a9%e3%80%80%e5%b8%a6%e5%8a%a8%e7%bb%8f%e6%b5%8e%ef%bc%9a%e4%bb%8e%e6%ac%a7%e6%b4%b2%e5%88%b0%e9%a6%99%e6%b8%af%e3%80%80%e7%9b%98%e7%82%b92023%e5%b9%b4%e4%b8%93","status":"publish","type":"post","link":"https:\/\/naipnews.naipo.com\/zh-hans\/69879\/","title":{"rendered":"\u6d3b\u5316\u4e13\u5229\u3000\u5e26\u52a8\u7ecf\u6d4e\uff1a\u4ece\u6b27\u6d32\u5230\u9999\u6e2f\u3000\u76d8\u70b92023\u5e74\u4e13\u5229\u76d2\u653f\u7b56"},"content":{"rendered":"
\"\"
\u56fe\u7247\u6765\u6e90 : shutterstock\u3001\u8fbe\u5fd7\u5f71\u50cf<\/figcaption><\/figure>\n

\u9999\u6e2f\u884c\u653f\u957f\u5b98\u674e\u5bb6\u8d85\u4e8e10\u670825\u65e5\u53d1\u8868\u300a2023\u5e74\u65bd\u653f\u62a5\u544a\u300b\uff0c\u4e5f\u662f\u5176\u5728\u4efb\u5185\u7684\u7b2c\u4e8c\u4efd\u65bd\u653f\u62a5\u544a\u3002\u5f53\u4e2d\u9488\u5bf9\u53d1\u5c55\u6210\u4e3a\u300c\u533a\u57df\u77e5\u8bc6\u4ea7\u6743\u8d38\u6613\u4e2d\u5fc3\u300d\u7684\u90e8\u5206\uff0c\u63d0\u51fa\u4e86\u63a8\u884c\u300c\u4e13\u5229\u76d2\u300d\uff08Patent Box\uff09\u7684\u7a0e\u52a1\u4f18\u60e0\u8bae\u6848\uff0c\u9884\u8ba12024\u5e74\u4e0a\u534a\u5e74\u5411\u9999\u6e2f\u7acb\u6cd5\u4f1a\u63d0\u4ea4\u6cd5\u4f8b\u4fee\u8ba2\u5efa\u8bae\uff0c\u5bf9\u7531\u4e13\u5229\u6240\u4ea7\u751f\u7684\u5408\u8d44\u683c\u5229\u6da6\u7684\u7a0e\u7387\uff0c\u7531\u73b0\u65f616.5%\u51cf\u81f35%\uff0c\u4ee5\u9f13\u52b1\u66f4\u591a\u521b\u79d1\u7814\u53d1\u3001\u8f6c\u5316\u5e94\u7528\u53ca\u5546\u54c1\u5316\u3002[1]<\/a>\u76ee\u524d\u5b9e\u884c\u4e13\u5229\u76d2\u653f\u7b56\u7684\u591a\u4e3a\u6b27\u6d32\u56fd\u5bb6\uff0c\u5728\u4e9a\u6d32\u5730\u533a\u5e76\u4e0d\u591a\uff0c\u50cf\u662f\u4e2d\u56fd\u3001\u65e5\u672c\u3001\u97e9\u56fd\u7b49\u4e13\u5229\u5927\u56fd\u90fd\u6ca1\u6709\u91c7\u53d6\u8fd9\u9879\u63aa\u65bd\u3002\u7a76\u7adf\u4e13\u5229\u76d2\u5bf9\u4e8e\u9f13\u52b1\u7814\u53d1\u521b\u65b0\u53ca\u4e13\u5229\u5546\u54c1\u5316\u6709\u6ca1\u6709\u5b9e\u9645\u5e2e\u52a9\uff1f<\/p><\/blockquote>\n

\u4e13\u5229\u76d2\u5236\u5ea6\uff08\u4e5f\u79f0\u4e3a\u77e5\u8bc6\u4ea7\u6743\u76d2\u5236\u5ea6\uff0cIP Box\uff09\u5bf9\u56e0\u77e5\u8bc6\u4ea7\u6743\u6240\u4ea7\u51fa\u4e4b\u6536\u5165\u63d0\u4f9b\u8f83\u4f4e\u7684\u7a0e\u7387\u3002\u6700\u5e38\u89c1\u7684\u7b26\u5408\u6761\u4ef6\u7684\u77e5\u8bc6\u4ea7\u6743\u7c7b\u578b\u662f\u4e13\u5229\u548c\u8f6f\u4ef6\u8457\u4f5c\u6743\u3002\u6839\u636e\u4e13\u5229\u76d2\u5236\u5ea6\uff0c\u6765\u81ea\u77e5\u8bc6\u4ea7\u6743\u7684\u6536\u5165\u53ef\u4ee5\u5305\u62ec\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3001\u6388\u6743\u8d39\u3001\u77e5\u8bc6\u4ea7\u6743\u9500\u552e\u6536\u76ca\u3001\u5305\u542b\u77e5\u8bc6\u4ea7\u6743\u7684\u5546\u54c1\u548c\u670d\u52a1\u7684\u9500\u552e\u4ee5\u53ca\u4e13\u5229\u4fb5\u6743\u635f\u5bb3\u8d54\u507f\u91d1\u3002\u4e0d\u8fc7\uff0c\u6bcf\u4e00\u4e2a\u65bd\u884c\u4e13\u5229\u76d2\u7684\u56fd\u5bb6\u89c4\u5b9a\u90fd\u4e0d\u592a\u4e00\u6837\uff0c\u6709\u4e9b\u56fd\u5bb6\u5e76\u4e0d\u6db5\u76d6\u8f6f\u4ef6\u3001\u6709\u4e9b\u5219\u4e0d\u5305\u62ec\u77e5\u8bc6\u4ea7\u6743\u9500\u552e\u6536\u76ca\u53ca\u635f\u5bb3\u8d54\u507f\u91d1\u3002<\/p>\n

\u4e13\u5229\u76d2\u653f\u7b56\u901a\u5e38\u662f\u9f13\u52b1\u548c\u5438\u5f15\u672c\u5730\u7814\u53d1\u3001\u6fc0\u52b1\u4f01\u4e1a\u5728\u8be5\u56fd\u53d6\u5f97\u77e5\u8bc6\u4ea7\u6743\u3001\u5e76\u5c06\u77e5\u8bc6\u4ea7\u6743\u5546\u54c1\u5316\uff0c\u4ee5\u8fbe\u523a\u6fc0\u7ecf\u6d4e\u53ca\u6d3b\u5316\u6280\u672f\u7684\u76ee\u7684\u3002\u7136\u800c\uff0c\u4e13\u5229\u76d2\u53ef\u80fd\u4f1a\u4e3a\u7a0e\u6536\u5236\u5ea6\u5e26\u6765\u53e6\u4e00\u5c42\u590d\u6742\u6027\uff0c\u4e5f\u6709\u4e00\u4e9b\u7814\u7a76\u8d28\u7591\u4e13\u5229\u76d2\u662f\u5426\u771f\u7684\u80fd\u6709\u6548\u63a8\u52a8\u521b\u65b0\u3002<\/p>\n

\u57282015\u5e74\u7684\u65f6\u5019\uff0c\u7ecf\u5408\u7ec4\u7ec7 (OECD) \u56fd\u5bb6\u5546\u5b9a\u4e86\u6240\u8c13\u7684\u77e5\u8bc6\u4ea7\u6743\u5236\u5ea6\u4fee\u6539\u8fde\u7ed3\u6cd5\uff0c\u4f5c\u4e3a\u7ecf\u5408\u7ec4\u7ec7\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u79fb\u8f6c\uff08BEPS\uff09\u884c\u52a8\u8ba1\u5212\u7b2c\u4e94\u9879\u884c\u52a8\u7684\u4e00\u90e8\u5206[2]<\/a>\u3002\u4fee\u6539\u540e\u7684\u8fde\u7ed3\u6cd5\u9650\u5236\u4e86\u5408\u683c\u77e5\u8bc6\u4ea7\u6743\u8d44\u4ea7\u7684\u8303\u56f4\uff0c\u5e76\u8981\u6c42\u7814\u53d1\u652f\u51fa\u3001\u77e5\u8bc6\u4ea7\u6743\u8d44\u4ea7\u548c\u77e5\u8bc6\u4ea7\u6743\u6536\u5165\u4e4b\u95f4\u5b58\u5728\u5730\u7406\u8fde\u7ed3\u3002\u4e3a\u4e86\u8981\u7b26\u5408\u8fd9\u79cd\u8fde\u7ed3\u65b9\u6cd5\uff0c\u4ee5\u524d\u4e0d\u7b26\u5408\u89c4\u5b9a\u7684\u56fd\u5bb6\u5728\u8fc7\u53bb\u51e0\u5e74\u95f4\u4e0d\u662f\u5e9f\u9664\u4e86\uff0c\u5c31\u662f\u4fee\u6539\u4e86\u5176\u4e13\u5229\u76d2\u5236\u5ea6\u3002<\/p>\n

\u8bb8\u591a\u4e0d\u65bd\u884c\u4e13\u5229\u76d2\u653f\u7b56\u7684\u56fd\u5bb6\u4f1a\u63d0\u4f9b\u989d\u5916\u7684\u7814\u53d1\u5956\u52b1\u63aa\u65bd\uff0c\u5982\u653f\u5e9c\u76f4\u63a5\u652f\u6301\u8865\u52a9\u3001\u7814\u53d1\u7a0e\u6536\u62b5\u6216\u7814\u53d1\u8d44\u4ea7\u52a0\u901f\u6298\u65e7\u7b49\u7b49\u3002<\/p>\n

\u6b27\u6d32\u4e13\u5229\u76d22023\u76d8\u70b9<\/span><\/p>\n

\u76ee\u524d\uff0c27\u4e2a\u6b27\u76df\u6210\u5458\u56fd\u4e2d\u670913\u4e2a\u5b9e\u65bd\u4e86\u4e13\u5229\u76d2\u5236\u5ea6\uff0c\u5305\u62ec\u6bd4\u5229\u65f6\u3001\u585e\u6d66\u8def\u65af\u3001\u6cd5\u56fd\u3001\u5308\u7259\u5229\u3001\u7231\u5c14\u5170\u3001\u7acb\u9676\u5b9b\u3001\u5362\u68ee\u5821\u3001\u9a6c\u8033\u4ed6\u3001\u8377\u5170\u3001\u6ce2\u5170\u3001\u8461\u8404\u7259\u3001\u65af\u6d1b\u4f10\u514b\u548c\u897f\u73ed\u7259\u3002\u800c\u975e\u6b27\u76df\u6210\u5458\u7684\u6b27\u6d32\u56fd\u5bb6\u5219\u6709\u963f\u5c14\u5df4\u5c3c\u4e9a\u3001\u585e\u5c14\u7ef4\u4e9a\u3001\u745e\u58eb\u3001\u571f\u8033\u5176\u53ca\u82f1\u56fd\u3002<\/p>\n

\u4e13\u5229\u76d2\u5236\u5ea6\u63d0\u4f9b\u7684\u51cf\u7a0e\u5e45\u5ea6\u4ece\u9a6c\u8033\u4ed6\u76841.75%\u5230\u65af\u6d1b\u4f10\u514b\u768410.5%\u3002<\/p>\n

\u610f\u5927\u5229\u4e8e2021\u5e74\u5e9f\u9664\u4e86\u4e13\u5229\u76d2\uff0c\u8f6c\u800c\u5b9e\u65bd230%\u7684\u7814\u53d1\u76f8\u5173\u6210\u672c\u6263\u9664\u3002\u8fd9\u4ee3\u8868\u7740\u4ece\u57fa\u4e8e\u6536\u5165\u7684\u798f\u5229\uff08\u4e13\u5229\u76d2\uff09\u5230\u4e13\u6ce8\u4e8e\u6295\u8d44\u6216\u652f\u51fa\u7684\u798f\u5229\uff08\u52a0\u503c\u6263\u9664\uff09\u7684\u8f6c\u53d8\uff1b\u800c\u5723\u9a6c\u529b\u8bfa\u5219\u662f\u6b27\u6d32\u6700\u8fd1\u4e00\u4e2a\u4e8e2022\u5e74\u5e9f\u9664\u4e24\u9879\u77e5\u8bc6\u4ea7\u6743\u8865\u52a9\u5236\u5ea6\u7684\u56fd\u5bb6\u3002<\/p>\n

\u5728\u4e13\u5229\u76d2\u5236\u5ea6\u4e0b\uff0c\u6b27\u6d32\u7a0e\u7387\u6700\u4f18\u60e0\u7684\u662f\u9a6c\u8033\u4ed6\uff0c\u53ea\u67091.75%\uff1b\u5982\u679c\u5c06\u5176\u6cd5\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u738735%\u8003\u8651\u8fdb\u53bb\uff0c\u4f18\u60e0\u66f4\u662f\u60ca\u4eba\uff0c\u4e24\u8005\u5dee\u8ddd\u9ad8\u8fbe33.25%\u3002\u800c\u8461\u8404\u7259\u5219\u662f\u4e8e2022\u5e74\u5c06\u4e13\u5229\u6536\u5165\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u514d\u7a0e\u989d\u4ece50%\u63d0\u9ad8\u523085%\uff0c\u5e76\u5c06\u514d\u7a0e\u8303\u56f4\u6269\u5927\u5230\u8f6f\u4ef6\u8457\u4f5c\u6743\u6536\u5165\u3002<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u56fd\u5bb6\uff0f\u5730\u533a<\/strong><\/span><\/td>\n\u5408\u8d44\u683c\u7684\u77e5\u8bc6\u4ea7\u6743\u8d44\u4ea7<\/strong><\/span><\/td>\n\u4e13\u5229\u76d2\u5236\u5ea6\u4e0b\u7684\u7a0e\u7387<\/strong><\/span><\/td>\n\u6cd5\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/strong><\/span><\/td>\n<\/tr>\n
<\/td>\n\n

\u4e13\u5229<\/strong><\/p>\n<\/td>\n

\n

\u8f6f\u4ef6<\/strong><\/p>\n<\/td>\n

\n

\u5176\u4ed6<\/strong><\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n
\u963f\u5c14\u5df4\u5c3c\u4e9a\uff08Albania\uff09<\/strong><\/td>\n\n

\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

5%<\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n<\/tr>\n

\u6bd4\u5229\u65f6\uff08Belgium\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

3.75%<\/p>\n<\/td>\n

\n

25%<\/p>\n<\/td>\n<\/tr>\n

\u585e\u6d66\u8def\u65af\uff08Cyprus\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

2.5%<\/p>\n<\/td>\n

\n

12.5%<\/p>\n<\/td>\n<\/tr>\n

\u6cd5\u56fd\uff08France\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

10%<\/p>\n<\/td>\n

\n

25.83%<\/p>\n<\/td>\n<\/tr>\n

\u5308\u7259\u5229\uff08Hungary\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

4.5%<\/p>\n<\/td>\n

\n

9%<\/p>\n<\/td>\n<\/tr>\n

\u7231\u5c14\u5170\uff08Ireland\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

6.25%<\/p>\n<\/td>\n

\n

12.5%<\/p>\n<\/td>\n<\/tr>\n

\u7acb\u9676\u5b9b\uff08Lithuania\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

5%<\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n<\/tr>\n

\u5362\u68ee\u5821\uff08Luxembourg\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

4.99%<\/p>\n<\/td>\n

\n

24.94%<\/p>\n<\/td>\n<\/tr>\n

\u9a6c\u8033\u4ed6\uff08Malta\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

1.75%<\/p>\n<\/td>\n

\n

35%<\/p>\n<\/td>\n<\/tr>\n

\u8377\u5170 (Netherlands)<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

9%<\/p>\n<\/td>\n

\n

25.8%<\/p>\n<\/td>\n<\/tr>\n

\u6ce2\u5170 (Poland)<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

5%<\/p>\n<\/td>\n

\n

19%<\/p>\n<\/td>\n<\/tr>\n

\u8461\u8404\u7259 (Portugal)<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

4.73%<\/p>\n<\/td>\n

\n

31.5%<\/p>\n<\/td>\n<\/tr>\n

\u585e\u5c14\u7ef4\u4e9a (Serbia)<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

3%<\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n<\/tr>\n

\u65af\u6d1b\u4f10\u514b (Slovakia)<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

10.5%<\/p>\n<\/td>\n

\n

21%<\/p>\n<\/td>\n<\/tr>\n

\u897f\u73ed\u7259 (Spain – federal (b))<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

10%<\/p>\n<\/td>\n

\n

25%<\/p>\n<\/td>\n<\/tr>\n

\u897f\u73ed\u7259(Spain – Basque Country)<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

7.2%<\/p>\n<\/td>\n

\n

24%<\/p>\n<\/td>\n<\/tr>\n

\u897f\u73ed\u7259 (Spain \u2013 Navarra)<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

8.4%<\/p>\n<\/td>\n

\n

28%<\/p>\n<\/td>\n<\/tr>\n

\u745e\u58eb\uff08Switzerland (c)\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

\n<\/td>\n

\u5404\u5dde\u60c5\u51b5\u4e0d\u540c\uff0c\u6700\u9ad8\u53ef\u514d\u966490%\u7684\u4f01\u4e1a\u7a0e<\/td>\n\n

\u5404\u5dde\u6709\u6240\u4e0d\u540c\uff1b 11.9% \u81f3 21.6%<\/p>\n<\/td>\n<\/tr>\n

\u571f\u8033\u5176\uff08Turkey (d)\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

\n<\/td>\n

\n

10.0%<\/p>\n<\/td>\n

\n

20%<\/p>\n<\/td>\n<\/tr>\n

\u82f1\u56fd\uff08United Kingdom\uff09<\/strong><\/td>\n\n

\u2714<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

\n<\/td>\n

\n

10%<\/p>\n<\/td>\n

\n

25%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u88681. \u6b27\u6d32\u4e13\u5229\u76d2\u5236\u5ea6\u76d8\u70b9\uff082023\u5e747\u6708\uff09\uff1b\u5907\u6ce8\uff1a<\/strong>
\n(a)\u300c\u5176\u4ed6\u300d\u6307\u975e\u663e\u800c\u6613\u89c1\u3001\u6709\u7528\u4e14\u65b0\u9896\u7684\u77e5\u8bc6\u4ea7\u6743\u8d44\u4ea7\u3002\u53ea\u9002\u7528\u4e8e\u4e2d\u5c0f\u578b\u4f01\u4e1a\u3002
\n(b) \u897f\u73ed\u7259\u5730\u533a\u4e4b\u300c\u5df4\u65af\u514b\u5730\u533a\u300d\u548c\u300c\u7eb3\u74e6\u62c9\u300d\u6709\u72ec\u7acb\u7684\u516c\u53f8\u7a0e\uff0c\u56e0\u6b64\u6709\u72ec\u7acb\u7684\u77e5\u8bc6\u4ea7\u6743\u5236\u5ea6\u3002
\n(c) \u745e\u58eb\u4e8e2020\u5e74\u5728\u5dde\u5c42\u7ea7 (cantonal level) \u5f15\u8fdb\u4e86\u4e13\u5229\u76d2\u5236\u5ea6\uff0c\u5bf9\u5728\u745e\u58eb\u5f00\u53d1\u7684\u4e13\u5229\u548c\u7c7b\u4f3c\u6743\u5229\u7684\u6536\u5165\u6700\u9ad8\u53ef\u51cf\u514d90%\u7684\u7a0e\u57fa\u3002\u5404\u5dde\u53ef\u4ee5\u9009\u62e9\u8f83\u4f4e\u7684\u524a\u51cf\u5e45\u5ea6\u3002
\n(d) \u571f\u8033\u5176\u6709\u7b2c\u4e8c\u4e2a\u77e5\u8bc6\u4ea7\u6743\u5236\u5ea6\uff0c\u5141\u8bb8\u5bf9\u5728\u571f\u8033\u5176\u6280\u672f\u5f00\u53d1\u533a\u8fdb\u884c\u7684\u7814\u53d1\u6d3b\u52a8\u4ea7\u751f\u7684\u5408\u683c\u77e5\u8bc6\u4ea7\u6743\u6536\u5165\u8fdb\u884c\u5168\u989d\u51cf\u7a0e\uff08\u6709\u6548\u7a0e\u7387\u4e3a0%\uff09\u3002<\/p>\n

\u6570\u636e\u6e90\uff1a<\/strong>OECD, Dataset Intellectual Property Regimes; Bloomberg Tax, “Country Guide;” PwC, “Tax Summaries;” EY, “Worldwide R&D Incentives Reference Guide 2022;” and OECD, \u201cTax Database: Table II.1. Statutory corporate income tax rate,\u201d\u00a0https:\/\/stats.oecd.org\/Index.aspx?DataSetCode=TABLE_II1<\/a>., Patent Box Regimes in Europe, 2023, Alex Mengden, August 8, 2023<\/p>\n

\u82f1\u56fd\u4e13\u5229\u76d2\u5236\u5ea6\u6210\u6548\u7edf\u8ba1<\/span><\/p>\n

\u82f1\u56fd\u4e13\u5229\u76d2\u5236\u5ea6\u57282012\u5e74\u300a\u91d1\u878d\u6cd5\u6848\u300b(Finance Act) \u4e2d\u5f15\u5165\uff0c\u4e8e2013\u5e744\u67081\u65e5\u751f\u6548\uff0c\u5e76\u5df2\u57282010\u5e74\u4f01\u4e1a\u7a0e\u8def\u7ebf\u56fe\u4e2d\u516c\u5e03\uff0c\u8fc4\u4eca\u5df2\u65bd\u884c10\u5e74\u3002\u8be5\u5236\u5ea6\u5bf9\u4e13\u5229\u548c\u540c\u7b49\u5f62\u5f0f\u7684\u77e5\u8bc6\u4ea7\u6743\u4ea7\u751f\u7684\u5229\u6da6\u9002\u7528\u8f83\u4f4e\u7684\u516c\u53f8\u7a0e\u7387\uff0810%\uff0c\u800c2021\u81f32022\u7eb3\u7a0e\u5e74\u5ea6\u7684\u4e3b\u8981\u516c\u53f8\u7a0e\u7387\u4e3a19%\uff09\u3002\u8fd9\u662f\u6839\u636e\u77e5\u8bc6\u4ea7\u6743\u5229\u6da6\u6c34\u5e73\u8fdb\u884c\u989d\u5916\u6263\u9664\uff0c\u8ba9\u4f01\u4e1a\u83b7\u5f97\u7684\u5229\u76ca\u76f8\u5f53\u4e8e\u8f83\u4f4e\u7a0e\u7387\u7684\u5229\u76ca\u3002\u82f1\u56fd\u653f\u5e9c\u4e8e2016\u5e74\u5bf9\u4e13\u5229\u76d2\u7684\u89c4\u8303\u8fdb\u884c\u4e86\u4fee\u6539\uff0c\u4ee5\u7b26\u5408OECD\u5236\u5b9a\u7684\u65b0\u7684\u77e5\u8bc6\u4ea7\u6743\u4f18\u60e0\u7a0e\u5236\u5ea6\u56fd\u9645\u6846\u67b6\uff1b\u8fd9\u610f\u5473\u7740\uff0c\u6709\u8d44\u683c\u900f\u8fc7\u4e13\u5229\u76d2\u4eab\u53d710%\u516c\u53f8\u7a0e\u51cf\u514d\u7684\u77e5\u8bc6\u4ea7\u6743\u8d44\u4ea7\u7684\u5229\u6da6\u91d1\u989d\uff0c\u5c06\u53d6\u51b3\u4e8e\u516c\u53f8\u53d1\u751f\u7684\u8d44\u4ea7\u5f00\u53d1\u652f\u51fa\u7684\u6bd4\u4f8b\u3002<\/p>\n

\u82f1\u56fd\u5b9e\u65bd\u4e13\u5229\u76d2\u7684\u76ee\u7684\u662f\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u989d\u5916\u7684\u8bf1\u56e0\uff0c\u85c9\u4ee5\u63d0\u9ad8\u82f1\u56fd\u5f00\u53d1\u7684\u6280\u672f\u7684\u4e13\u5229\u6c34\u5e73\uff0c\u5e76\u786e\u4fdd\u65b0\u7684\u548c\u73b0\u6709\u7684\u4e13\u5229\u5728\u82f1\u56fd\u8fdb\u4e00\u6b65\u5f00\u53d1\u548c\u5546\u4e1a\u5316\uff0c\u5236\u9020\u548c\u9500\u552e\u6765\u81ea\u82f1\u56fd\u7684\u521b\u65b0\u4ea7\u54c1\u548c\u670d\u52a1\uff1b\u53ca\u5728\u82f1\u56fd\u627e\u5230\u4e0e\u4e13\u5229\u5f00\u53d1\u3001\u5236\u9020\u548c\u5229\u7528\u76f8\u5173\u7684\u9ad8\u4ef7\u503c\u5de5\u4f5c\u3002<\/p>\n

\u636e2023\u5e74\u53d1\u5e03\u7684\u5b98\u65b9\u62a5\u544a[3]<\/a>\u663e\u793a\uff0c\u57282021\u81f32022\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u82f1\u56fd\u4f30\u8ba1\u67091,510\u5bb6\u4f01\u4e1a\u91c7\u7528\u4e86\u4e13\u5229\u76d2\u5236\u5ea6\uff0c\u7565\u4f4e\u4e8e\u4e0a\u4e00\u4e2a\u5e74\u5ea6\u76841,610\u5bb6\u4f01\u4e1a \uff08\u56fe1\uff09\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u4f9d\u636e\u4e13\u5229\u76d2\u7533\u8bf7\u7684\u51cf\u514d\u603b\u989d\u4ece2020\u5e74\u81f32021\u5e74\u7eb3\u7a0e\u5e74\u5ea6\u768411.96\u4ebf\u82f1\u9551\u589e\u52a0\u52302021\u5e74\u81f32022\u5e74\u7eb3\u7a0e\u5e74\u5ea6\u768413.63\u4ebf\u82f1\u9551\uff08\u56fe2\uff09\u3002\u8fd9\u4e3b\u8981\u662f\u7531\u4e8e\u5927\u578b\u516c\u53f8\u5e73\u5747\u8981\u6c42\u66f4\u591a\u7a0e\u6536\u51cf\u514d\u3002<\/p>\n

\u57282021\u81f32022\u7eb3\u7a0e\u5e74\u5ea6\u9009\u62e9\u91c7\u7528\u4e13\u5229\u76d2\u7684\u516c\u53f8\u4e2d\uff0c24%\u88ab\u5f52\u7c7b\u4e3a\u300c\u5927\u578b\u300d\u4f01\u4e1a\uff0c\u8fd9\u4e9b\u4f01\u4e1a\u5360\u4e86\u6240\u7533\u8bf7\u51cf\u514d\u7684\u5927\u90e8\u5206 (94%)\u3002\u6b64\u5916\uff0c2021\u5e74\u81f32022\u5e74\u7eb3\u7a0e\u5e74\u5ea6\u6709\u8d85\u8fc7\u4e00\u534a\uff08920\u5bb6\uff09\u516c\u53f8\u5c5e\u4e8e\u5236\u9020\u4e1a\uff0c\u5360\u51cf\u514d\u989d\u768444%\u3002<\/p>\n

\"\"
\u56fe1. 2013-14\u81f32021-22\u5e74\u95f4\u9009\u62e9\u52a0\u5165\u4e13\u5229\u76d2\u7684\u516c\u53f8\u6570\u76ee\uff08\u6309\u4ea7\u4e1a\u5212\u5206\uff09\uff1b\u6570\u636e\u6e90\uff1aOfficial Statistics, Patent Box relief statistics: September 2023, GOV.UK<\/figcaption><\/figure>\n
\"\"
\u56fe2. 2013-14\u81f32021-22\u5e74\u5ea6\u4e0d\u540c\u4ea7\u4e1a\u522b\u7684\u7533\u62a5\u51cf\u514d\u603b\u989d (\u5355\u4f4d\uff1a\u767e\u4e07\u82f1\u9551)\uff1b\u6570\u636e\u6e90\uff1aOfficial Statistics, Patent Box relief statistics: September 2023, GOV.UK<\/figcaption><\/figure>\n

\u5982\u679c\u4ece\u4ea7\u4e1a\u522b\u6765\u770b\uff0c\u8bb8\u591a\u4ece\u4e8b\u7814\u53d1\u7684\u516c\u53f8\u4e5f\u5236\u9020\u548c \/ \u6216\u6279\u53d1\u3001\u96f6\u552e\u5176\u4ea7\u54c1\uff0c\u8fd9\u89e3\u91ca\u4e86\u8fd9\u4e9b\u4ea7\u4e1a\u5bf9\u4e13\u5229\u76d2\u7684\u8d21\u732e\uff1b\u57282021\u81f32022\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u7533\u62a5\u51cf\u514d\u603b\u989d\u768444%\u6765\u81ea\u5236\u9020\u4e1a\u7fa4\u4f53\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u7814\u53d1\u5728\u300c\u4e13\u4e1a\u3001\u79d1\u5b66\u548c\u6280\u672f\u300d\u9886\u57df\u5185\u666e\u904d\u5b58\u5728\uff0c\u8be5\u9886\u57df\u7684\u7fa4\u4f53\u5360 2021 \u81f3 2022 \u7eb3\u7a0e\u5e74\u5ea6\u7533\u62a5\u51cf\u514d\u603b\u989d\u7684 16%\u3002\u4e0e2020\u81f32021\u7eb3\u7a0e\u5e74\u5ea6\u76f8\u6bd4\uff0c\u6570\u5b57\u663e\u793a\u8fd9\u4e24\u4e2a\u4ea7\u4e1a\u52a0\u8d77\u6765\u5c06\u7ee7\u7eed\u5360\u516c\u53f8\u6570\u91cf\u548c\u7533\u62a5\u51cf\u514d\u603b\u989d\u7684\u5927\u90e8\u5206\u3002<\/p>\n

\u503c\u7684\u6ce8\u610f\u7684\u662f\uff0c\u57282021\u5e74\u81f32022\u5e74\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u6392\u540d\u524d275\u7684\u516c\u53f8\uff08\u4ee5\u6bcf\u5e74\u7533\u8bf7\u7684\u51cf\u514d\u989d\u8ba1\u7b97\uff09\u5360\u603b\u51cf\u514d\u989d\u768497%\u4ee5\u4e0a\uff0c\u96c6\u4e2d\u5ea6\u76f8\u5f53\u9ad8\u3002<\/p>\n

\u53c2\u8003\u6570\u636e\uff1a<\/p>\n

    \n
  1. Patent Box Regimes in Europe, 2023, Alex Mengden, August 8, 2023<\/li>\n
  2. Official Statistics, Patent Box relief statistics: September 2023, GOV.UK<\/li>\n<\/ol>\n

    <\/a>\u5907\u6ce8\uff1a<\/p>\n

    \n
      \n
    1. \u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u884c\u653f\u957f\u5b982023\u5e74\u65bd\u653f\u62a5\u544a \u2500 \u533a\u57df\u77e5\u8bc6\u4ea7\u6743\u8d38\u6613\u4e2d\u5fc3<\/a><\/li>\n
    2. Modified Nexus Approach for IP regimes as part of Action 5 of the OECD\u2019s Base Erosion and Profit Shifting (BEPS) Action Plan<\/li>\n
    3. Official Statistics, Patent Box relief statistics: September 2023, GOV.UK<\/li>\n<\/ol>\n<\/div>\n\n\n\n
      \n\n\n\n
      \n

      \u597d\u6d88\u606f\uff5e\u5317\u7f8e\u667a\u6743\u62a5\u6709\u5fae\u4fe1\u516c\u4f17\u53f7\u4e86\uff01<\/strong><\/span><\/p>\n

      \u300a\u5317\u7f8e\u667a\u6743\u62a5\u300b\u5185\u5bb9\u6db5\u76d6\u4e16\u754c\u5404\u56fd\u7684\u77e5\u8bc6\u4ea7\u6743\u65b0\u95fb\u3001\u91cd\u8981\u7684\u4fb5\u6743\u8bc9\u8bbc\u6848\u4f8b\u5206\u6790\u3001\u6cd5\u89c4\u89e3\u6790\uff0c\u4ee5\u53ca\u4ea7\u4e1a\u4e0e\u6280\u672f\u65b0\u77e5\u7b49\u7b49\u3002<\/p>\n

      \u7acb\u5373\u5173\u6ce8\u5317\u7f8e\u667a\u6743\u5fae\u4fe1\u516c\u4f17\u53f7\u2192 NAIP_IPServices<\/strong><\/p>\n

      \uff5e\u6b22\u8fce\u8bfb\u8005\u5206\u4eab\u4e0e\u8f6c\u53d1\uff5e<\/p>\n<\/td>\n

      		\"\"<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n\n\n\n
      \n\n\n\n
      \n\n\n\n\n\n\n
      \u4f5c\u8005\uff1a<\/strong><\/td>\n\u674e\u6dd1\u83b2<\/strong><\/td>\n<\/tr>\n
      \u73b0\u4efb\uff1a<\/strong><\/td>\n\u5317\u7f8e\u667a\u6743\u62a5\u603b\u7f16\u8f91<\/td>\n<\/tr>\n
      \u5b66\u5386\uff1a<\/strong><\/td>\n(\u53f0\u6e7e)\u6587\u5316\u5927\u5b66\u65b0\u95fb\u7814\u7a76\u6240<\/td>\n<\/tr>\n
      \u7ecf\u5386\uff1a<\/strong><\/td>\n\u5317\u7f8e\u667a\u6743\u62a5\u4e3b\u7f16
      \n\u534a\u5bfc\u4f53\u79d1\u6280\u6742\u5fd7(SST-Taiwan)\u603b\u7f16\u8f91
      \nCompuTrade International\u603b\u7f16\u8f91
      \n\u65e5\u672c\u7535\u6ce2\u65b0\u95fb (Dempa Shinbun) \u9a7b\u6d77\u5916\u8bb0\u8005
      \n\u65e5\u7ecf\u4e9a\u6d32\u7535\u5b50\u6742\u5fd7 (\u53f0\u6e7e\u7248) \u7f16\u8f91<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
      <\/div>\n","protected":false},"excerpt":{"rendered":"

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